Dear Dr. Nidhal Al-Maliki,

Let me point to another perspective that hasn't been manipulated with the previous answers of the honorable colleagues. The automation of the accounting systems by using computers. I spent more than 4 years writing an accounting system that is perfect enough to manage the working process inside most companies. It cost me more than 4years*365days*10hours =14600hours !!!

Now, let me ask all of you the following question: What do expect from the other accounting systems that are sold with an average of less than 70$? Do you expect these systems to solve your problems?

Excuse me, but when you talk about the evolution of accounting and accounting education methods, what are you referring to? What are we counting?

Excuse me, I mean that the evolution of accounting and the failure of education does not go as fast and progress in science and development thanks to your interest.

Let's see you talk about the evolution of accounting with accounting methods of education, which seems to not evolve in the same proportion. I do not understand the question, excuse me, can you explain yourself better? The methods do not correspond with the evolution? Is this what you tell me? The accounting of what? of intelligence, of learning? What you study do not have reliable accounting? But really what do you want to count, intelligence, learning? It's what I do not see clearly. Excuse me but you can fix more what you pretend to know?

I think the accounting theory is not clear, and the accounting ideas are still 100 years old. Nowadays accounting is related to the economic life of the human being. Life is developing rapidly especially the economic ones and accounting is still wandering.

Although I belive accounting education like education in other area depends on culture and other specific conditions of each country, accounting curricullm and methods are unique around the world, especially after developing IFRS.